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TMI BlogThe Goa Goods and Services Tax (Fourth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Goa Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. 2. In the Goa Goods and Services Tax Rules, 2017,- (i) in rule 24, with effect from 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or verification as notified by the Commissioner in this behalf."; (iii) for rule 34, the following shall be substituted, namely:- "34. Rate of exchange of currency, other than Indian rupees, for determination of value.- (1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board under section 14 of the Customs Act, 1962 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T OF INTEGRATED TAX", as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination:"; (v) in rule 61, with effect from 1st July, 2017, for sub-rule (5), the following sub--rules shall be substituted, namely: "(5) Where the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnished in respect of the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the addi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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